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創業個案 25 現金流量計劃-- 現金流量計畫 |
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啟新與另外兩個合夥人深知，創業初期，手頭上的資金並不很充裕，也打算資金不足的部分利用青年創業貸款來籌措。
先前他們已經討論過銷貨利潤預測，但實際運作時，企業不只考慮利潤，還需考慮現金的流入或流出的問題。
囤積過多的現金會造成資金的浪費，手頭上現金不夠寬裕或短缺，業務的運轉就不能順利運轉。
所以哪時候需要準備多少的現金，這些事前的規畫，是使企業正常運作的必要考量，這時現金流量計畫就很重要了…。 |
約咖啡店1- 12月的銷貨收入預測表 |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
| 現金流入 |
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|
|
|
|
|
|
|
|
|
|
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| 銷貨收現 |
317,075 |
317,075 |
407,930 |
407,930 |
64,668 |
402,218 |
402,218 |
364,668 |
402,218 |
407,930 |
407,930 |
407,930 |
| 貸款 |
700,000 |
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|
|
|
|
|
|
|
|
|
|
| 現金增資 |
300,000 |
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|
|
|
|
|
|
|
|
|
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| 小計 |
1,317,075 |
402,218 |
407,930 |
407,930 |
364,668 |
402,218 |
407,930 |
364,668 |
402,218 |
407,930 |
407,930 |
407,930 |
| 現金流出 |
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|
|
|
|
|
|
|
|
|
|
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| 購貨付現 |
83,851 |
183,682 |
146,417 |
148,907 |
156,517 |
158,662 |
146,417 |
156,517 |
158,662 |
146,417 |
148,907 |
148,907 |
| 薪資 |
|
|
|
432,000 |
108,000 |
108,000 |
108,000 |
108,000 |
108,000 |
108,000 |
108,000 |
108,000 |
| 保險費 |
|
|
|
43,200 |
10,800 |
10,800 |
10,800 |
10,800 |
10,800 |
10,800 |
10,800 |
10,800 |
| 退休金 |
|
|
|
25,920 |
6,480 |
6,480 |
6,480 |
6,480 |
6,480 |
6,480 |
6,480 |
6,480 |
| 伙食費 |
|
|
|
28,800 |
7,200 |
7,200 |
7,200 |
7,200 |
7,200 |
7,200 |
7,200 |
7,200 |
| 廣告費 |
15,000 |
|
|
|
15,000 |
|
|
15,000 |
|
|
|
|
| 開辦費 |
15,000 |
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|
|
|
|
|
|
|
|
|
|
| 租金 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
| 水電瓦斯 |
12,000 |
12,000 |
12,000 |
12,000 |
12,000 |
12,000 |
12,000 |
12,000 |
12,000 |
12,000 |
12,000 |
12,000 |
| 雜費(營收1%) |
3,590 |
4,079 |
4,079 |
4,079 |
3,590 |
4,079 |
4,079 |
3,590 |
4,079 |
4,079 |
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|
| 利息支出 |
875 |
1,750 |
1,750 |
1,750 |
1,750 |
1,750 |
1,750 |
1,750 |
1,750 |
1,750 |
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|
| 房租押金 |
120,000 |
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|
|
|
|
|
|
|
|
|
|
| 資本支出 |
600,000 |
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|
|
|
|
|
|
|
|
|
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| 還款 |
|
|
|
|
|
|
|
|
|
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| 小計 |
910,316 |
261,511 |
224,246 |
756,656 |
381,337 |
368,971 |
356,726 |
381,337 |
368,971 |
356,726 |
359,216 |
359,216 |
夲期現金
淨流入(出) |
406,759 |
140,707 |
183,684 |
348,726 |
16,669 |
33,247 |
51,204 |
16,669 |
33,247 |
51,204 |
48,714 |
48,714 |
期初
現金餘額 |
0 |
406,759 |
547,466 |
731,150 |
382,424 |
365,755 |
399,002 |
450,206 |
433,537 |
466,784 |
517,988 |
566,702 |
期末
現金餘額 |
406,759 |
547,466 |
731,150 |
382,424 |
365,755 |
399,002 |
450,206 |
433,537 |
466,784 |
517,988 |
566,702 |
615,416 |
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